{"id":151675,"date":"2023-12-04T11:22:23","date_gmt":"2023-12-04T10:22:23","guid":{"rendered":"https:\/\/www.ieseg.fr\/?post_type=events&#038;p=151675"},"modified":"2023-12-04T11:22:23","modified_gmt":"2023-12-04T10:22:23","slug":"research-seminar-accounting-laine","status":"publish","type":"events","link":"https:\/\/www.ieseg.fr\/en\/events\/research-seminar-accounting-laine\/","title":{"rendered":"[Research Seminar] Accounting: &#8220;Accounting for climate action strategy&#8221; M. LAINE &#8211; Tampere University"},"content":{"rendered":"<div class=\"wp-block-image\">\n<figure class=\"aligncenter\"><img loading=\"lazy\" width=\"880\" height=\"250\" src=\"https:\/\/www.ieseg.fr\/wp-content\/uploads\/2022\/09\/Bandeaux-events-seminaire-recherche.jpg\" alt=\"\" class=\"wp-image-133330\" srcset=\"https:\/\/www.ieseg.fr\/wp-content\/uploads\/2022\/09\/Bandeaux-events-seminaire-recherche.jpg 880w, https:\/\/www.ieseg.fr\/wp-content\/uploads\/2022\/09\/Bandeaux-events-seminaire-recherche-300x85.jpg 300w, https:\/\/www.ieseg.fr\/wp-content\/uploads\/2022\/09\/Bandeaux-events-seminaire-recherche-768x218.jpg 768w, https:\/\/www.ieseg.fr\/wp-content\/uploads\/2022\/09\/Bandeaux-events-seminaire-recherche-150x43.jpg 150w, https:\/\/www.ieseg.fr\/wp-content\/uploads\/2022\/09\/Bandeaux-events-seminaire-recherche-400x114.jpg 400w\" sizes=\"(max-width: 880px) 100vw, 880px\" \/><\/figure><\/div>\n\n\n<p class=\"has-text-align-center\"><strong>Speaker: Matias LAINE<br><\/strong><em>Tampere University<\/em><\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong>Date and Location &#8211; Thursday December 7th 2023 from 14:30 to 16:00<br>in Paris campus (L712) and on Zoom<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\">&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8211;<\/p>\n\n\n\n<h2>ABSTRACT<\/h2>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"alignleft\"><img loading=\"lazy\" width=\"400\" height=\"400\" src=\"https:\/\/www.ieseg.fr\/wp-content\/uploads\/2022\/10\/Visuel-RS-Accounting.jpg\" alt=\"\" class=\"wp-image-134005\" srcset=\"https:\/\/www.ieseg.fr\/wp-content\/uploads\/2022\/10\/Visuel-RS-Accounting.jpg 400w, https:\/\/www.ieseg.fr\/wp-content\/uploads\/2022\/10\/Visuel-RS-Accounting-300x300.jpg 300w, https:\/\/www.ieseg.fr\/wp-content\/uploads\/2022\/10\/Visuel-RS-Accounting-150x150.jpg 150w\" sizes=\"(max-width: 400px) 100vw, 400px\" \/><\/figure><\/div>\n\n\n<p>This qualitative case study discusses how climate change and carbon emissions are incorporated into various financial decision-making processes at a major industrial corporation. With runaway wildfires and flash floods becoming commonplace across the globe, grand challenges related to climate change are increasingly tangible and there are frequent calls for sustainability transitions. We maintain that accounting practices and sustainability information are highly significant when we consider the capability of corporations, financial markets and eventually societies more broadly to transition towards a sustainable low-carbon future. Accordingly, in this case study we make use of a dataset consisting of semi-structured interviews and documentary material to shed further light on the role accounting practices and calculative processes can play in organisations\u2019 engagement with climate change. We use our empirical material to discuss how in seeking to mobilize a climate action strategy the case company developed new forms of accounting to assess, monitor and control its progress with carbon emissions. Through articulating climate change through different calculations, the company aimed at motivating action and hence making carbon considerations a priority in decision-making across the organisation. We show how new carbon accounting practices were implemented and made use of, and how the intertwining of these different calculations subsequently created trust in the numbers despite their underlying uncertainty. Moreover, we draw on ideas of performativity to discuss how the product carbon footprinting created by accountants was instrumental in making the company\u2019s new low-carbon products exist.<\/p>\n\n\n\n<p class=\"has-text-align-center\"><a href=\"https:\/\/www.ieseg.fr\/wp-content\/uploads\/2023\/12\/abstract_Matias-Laine.pdf\"><strong>More<\/strong> Info<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Speaker: Matias LAINETampere University Date and Location &#8211; Thursday December 7th 2023 from 14:30 to 16:00in Paris campus (L712) and on Zoom &#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8211; ABSTRACT This qualitative case study discusses how [&hellip;]<\/p>\n","protected":false},"featured_media":0,"template":"","events-category":[245,200,66,166],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v19.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>[Research Seminar] Accounting: &quot;Accounting for climate action strategy&quot; M. LAINE - Tampere University - I\u00c9SEG<\/title>\n<meta name=\"description\" content=\"Speaker: Matias LAINETampere University Date and Location - Thursday December 7th 2023 from 14:30 to 16:00in Paris campus (L712) and on Zoom\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.ieseg.fr\/en\/events\/research-seminar-accounting-laine\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[Research Seminar] Accounting: &quot;Accounting for climate action strategy&quot; M. LAINE - Tampere University - I\u00c9SEG\" \/>\n<meta property=\"og:description\" content=\"Speaker: Matias LAINETampere University Date and Location - Thursday December 7th 2023 from 14:30 to 16:00in Paris campus (L712) and on Zoom\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.ieseg.fr\/en\/events\/research-seminar-accounting-laine\/\" \/>\n<meta property=\"og:site_name\" content=\"I\u00c9SEG\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/pages\/IESEG-School-of-Management\/358733860458?fref=ts\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.ieseg.fr\/wp-content\/uploads\/2022\/09\/Bandeaux-events-seminaire-recherche.jpg\" \/>\n<meta name=\"author\" content=\"Cl\u00e9ment CREMER\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:site\" content=\"@IESEG\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.ieseg.fr\/#organization\",\"name\":\"Ieseg\",\"url\":\"https:\/\/www.ieseg.fr\/\",\"sameAs\":[\"https:\/\/www.linkedin.com\/edu\/school?id=12453\",\"https:\/\/www.youtube.com\/user\/IESEGChannel\",\"https:\/\/www.facebook.com\/pages\/IESEG-School-of-Management\/358733860458?fref=ts\",\"https:\/\/twitter.com\/IESEG\"],\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.ieseg.fr\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.ieseg.fr\/wp-content\/uploads\/IESEG-Logo-2012-rgb.jpg\",\"contentUrl\":\"https:\/\/www.ieseg.fr\/wp-content\/uploads\/IESEG-Logo-2012-rgb.jpg\",\"width\":\"1000\",\"height\":\"311\",\"caption\":\"Ieseg\"},\"image\":{\"@id\":\"https:\/\/www.ieseg.fr\/#\/schema\/logo\/image\/\"}},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.ieseg.fr\/#website\",\"url\":\"https:\/\/www.ieseg.fr\/\",\"name\":\"I\u00c9SEG\",\"description\":\"School of Management\",\"publisher\":{\"@id\":\"https:\/\/www.ieseg.fr\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.ieseg.fr\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"en-US\"},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.ieseg.fr\/en\/events\/research-seminar-accounting-laine\/#primaryimage\",\"url\":\"https:\/\/www.ieseg.fr\/wp-content\/uploads\/2022\/09\/Bandeaux-events-seminaire-recherche.jpg\",\"contentUrl\":\"https:\/\/www.ieseg.fr\/wp-content\/uploads\/2022\/09\/Bandeaux-events-seminaire-recherche.jpg\",\"width\":880,\"height\":250},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.ieseg.fr\/en\/events\/research-seminar-accounting-laine\/#webpage\",\"url\":\"https:\/\/www.ieseg.fr\/en\/events\/research-seminar-accounting-laine\/\",\"name\":\"[Research Seminar] Accounting: \\\"Accounting for climate action strategy\\\" M. 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